he Finance Act 2023 introduced a new designated income tax authority of Joint Commissioner (Appeals) [JCIT (Appeals)] vide amendment in section 246 to handle a certain class of cases involving small appeal disputes.

To implement the functioning of the JCIT (Appeals), the Central Board of Direct Taxes (CBDT) has rolled out e-Appeals Scheme, 2023, effective from 29-05-2023. The Scheme enlists the scope, procedure to be adopted, penalty proceedings, rectification proceedings, and other provisions to ease the implementation.

No personal appearance under the Scheme

The Scheme clarifies that a person shall not be required to appear either personally or through an authorised representative in connection with any proceedings under this Scheme. However, a request for a personal hearing can be made, which can be conducted through video conferencing or video telephony.